2019-06-04T13:21:15-05:00 2018-12-31 042571780 ALEXANDER ARONSON FINNING & CO PC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2018-01-01 231718197 KRIPALU CENTER FOR YOGA & HEALTH KRIP 4134483224 PO BOX 309 STOCKBRIDGE MA 01262 PAUL HARRISON CFO 4134483169 2019-05-30 1 THOMAS WASHBURN CPA P00537319 5083669100 2019-05-30 64.238.141.162 2019-05-30 14:35:19 ED P F4247996A0DFD92197EA51AEF4558D040C319DAA CB2B07AFD6767982BCB28B09646F6ACBACA35001 2018 2019-02-21 02:37:17Z KRIPALU CENTER BARBARA VACARR PO BOX 309 STOCKBRIDGE MA 01262 43284666 0 X WWW.KRIPALU.ORG X 1966 PA ADVANCE THE PHYSICAL, MENTAL, EMOTIONAL, AND SPIRITUAL WELL-BEING OF INDIVIDUALS AND SOCIETY BY TEACHING THE ART AND SCIENCE OF YOGA.ACTIVITIES: (1) OPERATE A RESIDENTIAL, YOGA-BASED RETREAT, PROGRAM, AND HEALING CENTER WITH THE CAPACITY TO HOUSE APPROXIMATELY 625 OVER-NIGHT PARTICIPANTS; (2) TRAIN YOGA TEACHERS AND OTHER HOLISTIC PROFESSIONALS; AND (3) OFFER A RANGE OF HOLISTIC HEALTH AND HEALING SERVICES. 12 11 575 154 471438 69366 1108155 1483238 30102369 29424396 358004 733968 1699190 1604555 33267718 33246157 50453 178058 0 0 16447076 16958385 0 0 296438 16652111 15291670 33149640 32428113 118078 818044 50911644 50817665 21613046 21219153 29298598 29598512 X AS STATED IN THE BYLAWS, THE FOLLOWING MISSION SHOULD INFORM AND GUIDEALL DECISIONS MADE BY THE BOARD OF TRUSTEES AND MANAGEMENT: (1) ADVANCE THE PHYSICAL, MENTAL, EMOTIONAL, AND SPIRITUAL WELL-BEING OF INDIVIDUALS AND UPLIFT SOCIETY BY PROMOTING THE ART AND SCIENCE OF YOGA; (2) PROMOTE OTHER APPROACHES TO LIFE THAT INTEGRATE BODY, MIND, AND SPIRIT THROUGH PRACTICES AND BELIEFS SIMILAR TO YOGA; (3) PROMOTE TRADITIONAL AND CONTEMPORARY HEALING MODALITIES THAT INTEGRATE BODY, MIND, AND SPIRIT AND CULTIVATE WELL-BEING; (4) PROMOTE THE PHILOSOPHY OF SANATANA DHARMA (THE PERENNIAL WISDOM) WHICH EMBRACES ALL BENEFICIAL APPROACHES TO LIFE AND PROPOUNDS THE UNIVERSAL BROTHERHOOD AND SISTERHOOD OF HUMANKIND; AND (5) ENGAGE IN OTHER ACTIVITIES INCIDENTAL OR RELATED TO THE ABOVE PURPOSE THAT ARE NOT PROHIBITED BY SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OR ANY OTHER LAWS. 0 0 21686335 23222655 EDUCATIONAL PROGRAMS FOR MORE THAN 40 YEARS, KRIPALU HAS BEEN TEACHING SKILLS FOR OPTIMAL LIVING THROUGH EDUCATION FOR THE WHOLE PERSON: BODY, MIND, HEART, AND SPIRIT. IT IS THE LARGEST AND MOST ESTABLISHED RETREAT CENTER FOR YOGA, HEALTH, AND HOLISTIC LIVING IN NORTH AMERICA, OFFERING ABOUT 700 PROGRAMS EACH YEAR.INVITED PRESENTER PROGRAMMING PROGRAMS AT KRIPALU ARE LED BY MANY OF THE WORLD'S MOST ACCOMPLISHED TEACHERS IN YOGA, SELF-DISCOVERY, AND HOLISTIC HEALTH AND ARE DESIGNED TO PROVIDE PEOPLE WITH TOOLS THEY CAN APPLY IN THEIR DAILY LIVES. PROGRAM TOPICS INCLUDE WELLNESS, AYURVEDA, NUTRITION, FITNESS, PERSONAL GROWTH, RELATIONSHIPS, MEDITATION, SPIRITUAL PRACTICE, AND MUCH MORE. YOGA PROGRAMS ARE OFFERED FOR PEOPLE AT ALL LEVELS AND FEATURE ALL YOGA TRADITIONS AND STYLES. MANY KRIPALU PROGRAMS OFFER CONTINUING EDUCATION CREDITS FOR PROFESSIONALS IN FIELDS SUCH AS SOCIAL WORK, NURSING, AND BODYWORK.KRIPALU R&R KRIPALU R&R GIVES GUESTS THE OPPORTUNITY TO DO AS LITTLE OR AS MUCH AS THEY WANT. PARTICIPANTS CHOOSE FROM A VARIETY OF WORKSHOPS, OUTDOOR ACTIVITIES, AND YOGA AND MOVEMENT CLASSES THAT INCLUDE HIKING, KAYAKING, QIGONG, STAND UP PADDLE BOARDING, AND MORE. WE OFFER A RICH DAILY SCHEDULE THAT ALLOWS GUESTS TO DO JUST WHAT THEY WANT, WHETHER IT'S SOUL-SEARCHING, CELEBRATING, OR SIMPLY ENJOY BEING IN A SPACE NOT ABSORBED BY THE FLURRY OF FAMILY, WORK, AND LIFE. GROUP RETREATS OFFER CUSTOMIZED EXPERIENCES FOR FAMILIES, FRIENDS, COLLEAGUES, OR STUDENTS. THESE GROUPS MAY FOLLOW OUR REGULAR R&R WORKSHOP SCHEDULES OR CREATE CUSTOMIZED EXPERIENCES FROM A RICH SELECTION OF THEMES AND TOPICS TO SUIT THEIR GROUPS' OBJECTIVES. RISERISE IS AN EVIDENCE-BASED RESILIENCY AND STRESS-REDUCTION TRAINING PROGRAM DESIGNED ESPECIALLY FOR INDIVIDUALS AND ORGANIZATIONS IN HIGH-STAKES, HIGH-STRESS INDUSTRIES. RISE IS THE RESULT OF A DECADE-LONG COLLABORATION BETWEEN KRIPALU AND RESEARCH SCIENTISTS AFFILIATED WITH BRIGHAM AND WOMEN'S HOSPITAL TO BUILD AN UNDERSTANDING OF THE COGNITIVE, EMOTIONAL, PHYSICAL AND BEHAVIORAL IMPACT OF MINDFULNESS AND YOGIC STRESS-REDUCTION PRACTICES. RISE DELIVERS LIFE-CHANGING PROGRAMS TO FRONTLINE PROVIDERS IN SOME OF THE MOST CRITICAL SOCIAL INSTITUTIONS, HEALTH AND HUMAN SERVICES ORGANIZATIONS, K-12 SCHOOLS, CORRECTIONAL FACILITIES, AND LAW ENFORCEMENT AGENCIES. 4381731 178058 3532629 PROFESSIONAL TRAININGS - KRIPALU SCHOOLSTHE KRIPALU SCHOOLS OF YOGA, AYURVEDA, INTEGRATIVE YOGA THERAPY AND MINDFUL OUTDOOR LEADERSHIP OFFER A VARIETY OF INSPIRING RESIDENTIAL IMMERSION TRAININGS THAT ALLOW STUDENTS TO DEEPEN THEIR PRACTICE AND PREPARE THEM TO TEACH YOGA AND SHARE THEIR PASSION WITH THE WORLD.THE KRIPALU SCHOOL OF YOGA OFFERS 200-HOUR, 300-HOUR, AND 1000-HOUR TRAINING CERTIFICATIONS. GUIDED BY EXPERT FACULTY AND SOUGHT-AFTER GUEST TEACHERS, STUDENTS STUDY FOUNDATIONAL ASANAS AND PRANAYAMA, EXPLORE YOGA PHILOSOPHY, LEARN ANATOMY, PRACTICE TEACHING, AND MORE. THE KRIPALU SCHOOL OF AYURVEDA OFFERS COMPREHENSIVE STUDY AND PROFESSIONAL CERTIFICATIONS THAT ARE EMPOWERING, EFFECTIVE, AND INSPIRED BY THE WISDOM OF NATURE. STUDENTS MAY ENROLL IN 200-HOUR FOUNDATIONS OF AYURVEDA, 300-HOUR AYURVEDA YOGA TEACHER TRAINING, OR 650-HOUR AYURVEDIC HEALTH COUNSELOR CERTIFICATION. THE KRIPALU SCHOOL OF INTEGRATIVE YOGA THERAPY (IYT) BRINGS THE ANCIENT INSIGHTS OF YOGA INTO MAINSTREAM WELLNESS PROGRAMS. WE OFFER TWO TRACKS OF CERTIFICATION, 300-HOUR ADVANCED TEACHER OF THERAPEUTIC YOGA AND THE 800-HOUR PROFESSIONAL YOGA THERAPIST PROGRAM. IYT BRINGS TOGETHER YOGA'S MOST POWERFUL TOOLS-ASANA, PRANAYAMA, MUDRA, YOGA NIDRA, MANTRA, AND MEDITATION-TO CREATE AN EFFECTIVE PACKAGE THAT CAN BE USED FOR THERAPEUTIC CLASSES DIRECTED TOWARD SPECIFIC GROUPS OR FOR ONE-ON-ONE SESSIONS.THE KRIPALU SCHOOL OF MINDFUL OUTDOOR LEADERSHIP OFFERS TWO, 9-DAY, 75-HOUR IMMERSION TRAININGS. THE CURRICULUM IS DESIGNED TO TRAIN STUDENTS TO BECOME MINDFUL OUTDOOR GUIDES, USING MINDFULNESS, YOGA, AYURVEDIC PRINCIPLES, FOREST BATHING TECHNIQUES AND OUTDOOR SKILLS TO GUIDE PEOPLE INTO MEANINGFUL CONNECTIONS WITH THE NATURAL WORLD. GRADUATES OF THE KRIPALU SCHOOLS CAN ALSO CHOOSE TO JOIN THE KRIPALU YOGA AND AYURVEDA ASSOCIATION, A SUPPORTIVE PROFESSIONAL NETWORK OF MORE THAN 1,300 MEMBERS OFFERING A VARIETY OF EXCLUSIVE BENEFITS, CONTINUING EDUCATION, AND MARKETING SUPPORT COMMUNITY. THE KRIPALU SCHOOLS PROVIDES SCHOLARSHIPS THROUGH VARIOUS GRANTS FOCUSED ON PROVIDING EDUCATION TO UNDERSERVED POPULATIONS AND IN SUPPORT OF PROGRAMS FOCUSED ON INDIVIDUAL AND ORGANIZATIONAL WELL-BEING. 2170144 2373851 HEALING ARTSIN BETWEEN PROGRAM SESSIONS AND YOGA CLASSES, GUESTS MAY CHOOSE TO TAKE TIME TO INTEGRATE THEIR KRIPALU EXPERIENCE WITH A KRIPALU HEALING ARTS APPOINTMENT. WITH MORE THAN 35 MODALITIES TO CHOOSE FROM, THEY ARE THE PERFECT OPPORTUNITY TO EXPLORE THE STATE OF MIND AND BODY WITH THE GUIDANCE OF ONE OF OUR SKILLED PRACTITIONERS. 1192857 1428378 OTHER PROGRAM SERVICES INCLUDE EXPENSES OF $1,192,857 (EXCLUDING COST OF GOODS SOLD) THAT RELATE TO OPERATION OF THE RETAIL SHOP, WHICH SERVES IN-HOUSE GUESTS BY PROVIDING AN INVENTORY OF PRODUCTS THAT DIRECTLY AND SUBSTANTIALLY SUPPORT THE EDUCATIONAL EXPERIENCE OFFERED IN KRIPALU'S PROGRAMS, WORKSHOPS AND RETREATS. REVENUE OF $1,428,378 (AFTER DEDUCTING COST OF GOODS SOLD) IS ASSOCIATED WITH THIS AREA. 1192857 1428378 29431067 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 396 0 1 575 0 1 1 0 0 0 0 0 0 0 0 0 X 12 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA NV AL AK AR CA CO CT FL GA HI IL KS KY ME MD MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X PAUL HARRISON 4134483224 57 INTERLAKEN ROAD STOCKBRIDGE MA 01262 JOHN CHU BOARD OF TRUSTEES 2.00 X 0 0 0 DAVID ELLNER BOARD OF TRUSTEES 2.00 X 0 0 0 ROSE ELSE-MITCHELL BOARD OF TRUSTEES 1.00 X 0 0 0 CHRISTINE FUCHS BOARD OF TRUSTEES 4.00 X 0 0 0 SARAH HANCOCK BOARD OF TRUSTEES 1.00 X 0 0 0 CAROL O'NEIL BOARD OF TRUSTEES, CHAIR 10.00 X X 0 0 0 NITA PRASAD BOARD OF TRUSTEES 1.00 X 0 0 0 MICHAEL SILVERSTEIN BOARD OF TRUSTEES 1.00 X 0 0 0 TEMPLE SCHAUBLE BOARD OF TRUSTEES 1.00 X 0 0 0 JANINE SHELFFO BOARD OF TRUSTEES 2.00 X 0 0 0 LIANA STERLING BOARD OF TRUSTEES 1.00 X 0 0 0 ERIN TUNNICLIFFE BOARD OF TRUSTEES 2.00 X 0 0 0 BARBARA VACARR CEO 50.00 X 294276 0 10826 CHRISTINE LAFRANCHI DIR OF LEGAL AFFAIRS (ALSO SECRETARY) 45.00 X 105000 0 579 PAUL HARRISON CFO & TREASURER 45.00 X 201457 0 7211 ERIN PECK EXECUTIVE VICE PRESIDENT 45.00 X 193031 0 10176 JEFFREY DUSEK CHIEF RESEARCH OFFICER 45.00 X 184821 0 6757 PAULA HELLER VICE PRESIDENT OF CULTURE 45.00 X 177208 0 7787 REBECCA CHURT VICE PRESIDENT OF MARKETING 45.00 X 169007 0 7326 ANDREA ZAHN VICE PRESIDENT OF HOSPITALITY 45.00 X 163341 0 7326 1488141 0 57988 14 0 1 0 QUALITY PRINTING COMPANY 3 FEDERICO DRIVE PITTSFIELD MA 01201 PRINTING 441296 QUADGRAPHICS INC PO BOX 842858 BOSTON MA 022842858 PRINTING 281659 MAROIS CONSTRUCTION CO INC 262 OLD LYMAN RD SOUTH HADLEY MA 01075 CONSTRUCTION 275805 ANDRUS POWER SOLUTIONS INC 690 PLEASANT ST LEE MA 01238 GENERATOR MAINT./INSTALLATION 270965 ALADCO INC - 673800 PO BOX 151 ADAMS MA 01220 LINEN SERVICE 268834 13 1483238 9408 1483238 RETREATS, EDUCATION AND SEMINARS 611600 26755284 26755284 HOLISTIC THERAPIES 812900 2528967 2373851 155116 ANCILLARY 611600 140145 140145 29424396 296740 296740 8425047 307403 7948876 346346 476171 -38943 437228 437228 3095508 1743287 1352221 1038511 313710 EMPLOYEE MEALS 722210 136134 136134 OTHER REVENUE 900099 113588 113588 MAILING LIST RENTAL 541860 2612 2612 252334 33246157 30557513 471438 733968 73915 73915 54493 54493 49650 49650 551499 133416 413624 4459 13501157 12036434 1311947 152776 1872657 1747895 93909 30853 1033072 895516 125995 11561 130787 130787 132074 132074 55781 55781 492174 422571 52467 17136 2298972 2231310 41039 26623 639625 555807 42258 41560 2391832 2259465 132367 129455 91342 36875 1238 2334265 2298026 36239 CONTRACT FACULTY 2953777 2953678 99 CAMPUS OPERATIONS 2157468 2154097 3371 BANK FEES 883038 880727 259 2052 SEMINAR EXPENSE 463071 462023 1048 229351 130702 90469 8180 32428113 29431067 2700608 296438 1683968 2973184 712081 625788 79532 29273 6867 105681 448211 443659 560147 526067 59743063 26420142 34743838 33322921 12677000 12791092 50911644 50817665 2062972 1538481 5425638 6428868 13981957 13093525 142479 158279 21613046 21219153 X 27831647 27958548 1010311 1175027 456640 464937 29298598 29598512 50911644 50817665 818044 -518130 0 X X 0 1 X 1 0 X 1381084 1351374 1527716 1108155 1483238 6851567 31159670 31220111 31682802 31259640 30557813 155880036 32540754 32571485 33210518 32367795 32041051 162731603 95672 53000 38000 274500 400000 861172 0 95672 53000 38000 274500 400000 861172 161870431 569057 599612 270388 327711 296740 2063508 569057 599612 270388 327711 296740 2063508 687709 592115 553166 541919 471438 2846347 33797520 33763212 34034072 33237425 32809229 167641458 0.96560 0.96500 0.01230 0.01350 X 880146 24894 9715 39380 875373 838627 10522 64649 33652 880146 743799 114037 22599 41808 838627 760502 56101 -23751 49053 743799 642835 174145 17182 73660 760502 0.53110 0.46890 0 0 82489 82489 51101982 20274423 30827559 6089581 4141036 1948545 2469011 2004683 464328 33322921 RETIREMENT OBLIGATIONS 158279 158279 X 34415533 -518130 -518130 34933663 55781 -1743287 -1687506 33246157 34115619 1743287 1743287 32372332 55781 55781 32428113 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE IRC AND HAS BEEN CLASSIFIED UNDER SECTION 509(A)(2) AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE ORGANIZATION IS ALSO EXEMPT FROM STATE INCOME TAXES. THE ORGANIZATION'S INFORMATION AND TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME IN BOTH THE FEDERAL AND MASSACHUSETTS JURISDICTIONS. COMBINED FEDERAL AND MASSACHUSETTS INCOME TAX EXPENSE ON UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017, WAS $53,776 AND $24,236, RESPECTIVELY, WHICH IS INCLUDED IN OTHER EXPENSES IN THE ACCOMPANYING STATEMENTS OF FUNCTIONAL EXPENSES. AS OF DECEMBER 31, 2018, THE ORGANIZATION PREPAID $51,810 FOR INCOME TAX ON UNRELATED BUSINESS INCOME. THERE WERE NO AMOUNTS PREPAID IN 2017. THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE CONSOLIDATED FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS AT DECEMBER 31, 2018 AND 2017. THE ORGANIZATION'S INFORMATION AND TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD NET WITH RETAIL SALES -1,743,287. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,743,287. 1 0 0 0 0 0 0 0 0 0 RESEARCH CANADA 1 49650 CHECK 0 FMV 0 0 0 0 0 0 PART I, LINE 2: THE NORMAL PROCESS IS TO ACCEPT GRANT PROPOSALS THAT ARE REVIEWED BY A COMMITTEE THAT SELECTS AND APPROVES A PROPOSAL IT WOULD LIKE TO FUND. AN AGREEMENT IS WRITTEN THAT SETS OUT THE TERMS OF THE SUPPORT SUBJECT TO THE APPROVAL OF THE INTERNAL REVIEW BOARD OF THE ORGANIZATION THE GRANTEE WORKS FOR. ONCE THE IRB APPROVES, KRIPALU AND THE ORGANIZATION AS THE TWO PARTIES TO THE AGREEMENT SIGN IT. IN THIS PARTICULAR CASE, THE RECIPIENT OF THE GRANT HAD BEEN INVOLVED AS A POST DOC AT THE ORGANIZATION THAT HAS BEEN OUR PARTNER IN OUR RESEARCH PROGRAM FOR A NUMBER OF YEARS. WHEN HER POST DOC ASSIGNMENT ENDED, SHE WAS CHOSEN FOR CONTINUITY REASONS TO CONTINUE TO SUPPORT THE RESEARCH RATHER THAN ASSIGN A NEW PERSON IN HER PLACE. 1 BRIGHAM AND WOMEN'S HOSPITAL 75 FRANCIS STREET BOSTON MA 02115 73915 FMV RESEARCH 1 HANSER AWARDS 2 20000 SCHOLARSHIP TEACHING FOR DIVERSITY 16 27600 SCHOLARSHIP RACHEL GREENE TEACHING FOR DIVERSITY 4 6893 SCHOLARSHIP PART I, LINE 2: THE PROCESS IS FOR A RELEVANT STANDING COMMITTEE TO BE CHOSEN FOR OVERSIGHT OF THE GRANT AND TO REGULARLY REVIEW PROJECT ACTIVITIES. THE COMMITTEE ENSURES PROGRESS AGAINST MILESTONES AND ALIGNMENT WITH RESEARCH OBJECTIVES. X X X X X 1 0 0 0 0 0 0 0 0 BARBARA VACARR CEO 294276 0 0 0 0 0 0 0 10826 0 305102 0 0 0 PAUL HARRISON CFO & TREASURER 201457 0 0 0 0 0 0 0 7211 0 208668 0 0 0 ERIN PECK EXECUTIVE VICE PRESIDENT 193031 0 0 0 0 0 0 0 10176 0 203207 0 0 0 JEFFREY DUSEK CHIEF RESEARCH OFFICER 184821 0 0 0 0 0 0 0 6757 0 191578 0 0 0 PAULA HELLER VICE PRESIDENT OF CULTURE 177208 0 0 0 0 0 0 0 7787 0 184995 0 0 0 REBECCA CHURT VICE PRESIDENT OF MARKETING 169007 0 0 0 0 0 0 0 7326 0 176333 0 0 0 ANDREA ZAHN VICE PRESIDENT OF HOSPITALITY 163341 0 0 0 0 0 0 0 7326 0 170667 0 0 0 A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2008-06-02 20000000 TO CONSTRUCT A HOUSING ANNEX, WASTE WATER TREATMENT PLANT AND PARKING LOT 0 0 0 A 6578138 20000000 100000 16174003 3725997 2009 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 1 0 0 0 0 0 0 A 1 HEATHER HECKER SISTER TO ERIN PECK 59000 SOCIAL MEDIA SERVICES 0 RICHARD FAULDS FORMER BOARD MEMBER 13012 CONTRACT PRESENTERS FOR LUMINARY PROGRAM 0 STEPHEN COPE FORMER BOARD MEMBER 36115 CONTRACT PRESENTERS FOR LUMINARY PROGRAM 0 FORM 990, PART I, ITEM C DBA: KRIPALU SCHOOL OF AYURVEDA DBA: KRIPALU SCHOOL OF YOGA DBA: KRIPALU YOGA AND AYURVEDA ASSOCIATION FORM 990, PART VI, SECTION B, LINE 11B A RESOLUTION OF THE BOARD OF TRUSTEES DETAILS THE REVIEW PROCESS FOR FORM 990 AND STATES: (1) IT SHALL BE THE POLICY OF KRIPALU THAT THE ANNUAL 990 AND 990-T TAX RETURNS SHALL BE PREPARED IN FIRST DRAFT FORM BY MEMBER OF MANAGEMENT WORKING IN CONCERT WITH THE ORGANIZATIONS ACCOUNTANTS AND LEGAL ADVISORS (2) THESE FIRST DRAFT FORMS SHALL THEN BE SUBMITTED TO THE AUDIT COMMITTEE OF THE BOARD TO REVIEW, COMMENT UPON, AND REVISE INTO SECOND DRAFT FORMS (3) THESE SECOND DRAFT FORMS SHALL THEN BE SUBMITTED TO THE FULL BOARD TO REVIEW, COMMENT UPON, AND REVISE INTO FINAL FORMS FOR THE FILING WITH THE IRS AND OTHER GOVERNMENTAL AND REGULATORY AUTHORITIES. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR, ALL BOARD MEMBERS AND ALL OFFICERS ARE REQUIRED TO COMPLETE A WRITTEN CONFLICT OF INTEREST DISCLOSURES FORM. THE COMPLETED DISCLOSURE FORMS ARE REVIEWED BY THE ORGANIZATIONS GOVERNANCE COMMITTEE, WITH ANY CONFLICTS NOTED AND BROUGHT TO THE ATTENTION OF THE BOARD CHAIR, THE VICE PRESIDENT OF FINANCE, AND OTHER LEADING TRUSTEES. THE BOARD HANDBOOK CONTAINS A SECTION OF CONFLICTS OF INTEREST. CONFLICTED INDIVIDUALS ARE REQUIRED TO RECUSE THEMSELVES FROM ANY VOTING ON MATTERS WITH WHICH THEY HAVE A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE CEO WAS DETERMINATED AFTER A COMPENSATION ANALYSIS IN THE SUMMER OF 2015. THE STUDY INCLUDED COMPARISONS TO A NUMBER OF SIMILARLY SIZED ORGANIZATIONS IN SEVERAL SECTORS OF THE NONPROFIT INDUSTRY AND WITHIN OUR GEOGRAPHIC AREA. THE BOARDS COMPENSATION DELIBERATION AND DECISION WAS CONTEMPORANEOUSLY SUBSTANTIATED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES COPIES OF ALL REQUIRED DOCUMENTS, INCLUDING ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND TAX RETURNS AVAILABLE TO THE PUBLIC UPON REQUEST TO ITS CORPORATE SECRETARY OR VICE PRESIDENT OF FINANCE. SOME INFORMATION HAS BEEN PLACED ON THE ORGANIZATIONS WEBSITE AND MORE IS EXPECTED TO BE POSTED AS RESOURCES ALLOW. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.